Abstract

This research aimed to examine and analyze the impact of factors affecting tax compliance of individual taxpayers. The populations in this research were individual taxpayers who are registered in KPP (taxpayer office) Pratama, Semarang. The results of this study showed that tax knowledge has a positive effect on tax willingness. Meanwhile tax transparency, trust in government system and law have no effect on tax willingness. Tax knowledge, tax transparency, trust in government and legal systems have no effect on tax compliance. Tax willingness has a positive effect on tax compliance.